• 대한전자공학회논문지
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• 제27권3호
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• pp.101-107
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• 1990

본 논문에서 유한차분법을 이용하여 Pt-GaAs Schottky Barrier Diode(SBD)를 일차원으로 simulation하였다. 반도체의 지배방정식인 포아송 방정식(poisson equation)과 전류연속 방정식)current continuity equation)을 이산화 시킨 다음 Newton-Raphson 방법으로 선형화시켜서 가우스 소거법으로 해가 수렴할 때까지 반복적으로 풀었다. 이 SBD의 해석에 필요한 경계조건은 열전자방출-확산이론(thermionic emission-diffusion theory)으로부터 Schottky Barrier의 경계조건을 취하였다. 에피층을 갖는 SBD를 모델링하여 인가전압에 따른 다이오드에서의 전위와 전자의 분포를 simulation 하였다. 전위에 따라 변하는 접속층을 고려하여 실험치와 잘 일치하는 결과를 얻었다.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.401-407
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• 2020

Earnings management behavior is the use of accounting procedures, through accounting policies, to intentionally purposeful control in the provision of information to users. The purpose of this paper is to examine the relationship between ownership structure factors and earnings management behavior of 30 Vietnamese commercial banks. The paper uses the ordinary least square method to examine this relationship and employs time series data of 15 years from 2005 to 2019. The study also uses agency theory an asymmetric information theory. The authors examined six independent variables related to the ownership structure and these variables are typical of Vietnamese commercial banks. The results of the study show that the foreign ownership ratio is an opposite effect, while the ownership concentration variable has a positive effect on earnings management behavior of Vietnamese commercial banks. Based on that, the article proposes a number of policy suggestions for the State bank of Vietnam and Board of directors of commercial banks as well as investors to identify and to limit the earnings management behaviors of Vietnamese commercial banks. This contributes to ensuring information transparency as well as improving the quality of accounting information of Vietnamese commercial banks in the coming years.

• 한국군사과학기술학회지
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• 제20권3호
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• pp.307-314
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• 2017

Terrain referenced navigation(TRN) system is an attractive method for obtaining position based on terrain measurements and a terrain map. We focus on TRN systems based on the point mass filter(PMF) which is one of the recursive Bayesian method. In this paper, we propose two kinds of performance index for Bayesian filter. The proposed indices are based on entropy and mutual information from information theory. The first index measures roughness of terrain based on entropy of likelihood. The second index named by information gain, which is the mutual information between priori and posteriori distribution, is a quantity of information gained by updating measurement at each step. The proposed two indices are used to determine whether the solution from TRN is adequate for TRN/INS integration or not, and this scheme gives the performance improvement. Simulation result shows that the proposed indices are meaningful and the proposed algorithm performs better than normal TRN algorithm.

• The Journal of Asian Finance, Economics and Business
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• 제4권3호
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• pp.35-43
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• 2017

This paper explores the impact of corporate control, measured by ownership structure, on top-executives' compensation in Japan. According to agency theory, the pay-performance link is expected to be affected by the firm's ownership structure. Using a sample of 4,411 firm-year observations (401 firms for the 11-years period from 2001 to 2011) for Japanese non-financial firms publicly traded on the first section and second section of the Tokyo Stock Exchange (TSE), this study demonstrates that institutional ownership (both financial and corporate) is negatively related to the level of executives' compensation. Such finding is in line with efficient monitoring hypothesis which claims that the presence of institutional shareholders provides direct monitoring over managers, limits managerial self-dealing and curves the increase in top-executives pay. On the other hand, the results also show that managerial ownership is positively related to their compensation which supports managerial power theory hypothesis, i.e. management-controlled firms are more likely to extract more compensation from the business than other firms. Overall, this study confirms that corporate control has significant impact on cash compensation paid to Japanese top-executives after controlling the conventional pay-performance relationship.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.199-208
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• 2020

This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.

• 정보화정책
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• 제23권1호
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• pp.38-55
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• 2016

본 연구는 윈도우 사용자가 구 버전의 운영체제를 상위 버전으로 업그레이드하는 동기에 대해 논의한다. 본 연구문제를 논의하기 위해 통합기술수용이론(UTAUT)과 합리적 행위이론(TRA)을 바탕으로 연구가설을 구성했다. 대학생을 대상으로 199부의 데이터를 수집해 분석에 이용했다. 분석결과는 두 가지로 요약된다. 첫째, 성과기대와 노력기대는 운영체제 업그레이드 태도에 긍정적인 영향을 미치는 것으로 나타났다. 둘째, 사회적 영향과 용이한 조건, 그리고 태도는 운영체제 업그레이드 의도에 긍정적인 영향을 미쳤다. 따라서 사용자의 성과기대, 노력기대, 사회적 영향, 그리고 용이한 조건 인식이 높을수록 상위 버전으로 업그레이드하고자 하는 의도는 더욱 긍정적으로 평가한다고 볼 수 있다.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.15-23
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• 2020

Based on the theoretical underpinnings of the agency theory and liquidity theory, the purpose of this study is to show how managers who want to enhance the performance of Pakistan's non-financial sector can use liquidity policy in relation to corporate governance. Nowadays, Pakistan is facing a severe liquidity crisis; this study contributes by examining the mediating role of liquidity on the link of corporate governance-performance. We use data from 63 firms from 2010 to 2018, excluding 17 outliers. To analyze the data, we use the Seemingly Unrelated Regression (SURE) model and nlcom-Stata test. Our findings support the mediating role of liquidity on the link between corporate governance and performance. In addition, the results show that corporate governance improves performance. Furthermore, the study supports a significant positive association of liquidity and performance. For robustness, we use two performance variables - return on assets (ROA) and Tobin's q (TQ) - where ROA represents full mediation and TQ indicates partial mediation. This study helps to use liquidity policy to strengthen the inside and outside dimensions of corporate governance mechanisms that improve the performance of firms. Overall, these findings suggest better disclosure, transparency, and solutions to auditing issues that add value to the firms.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.601-611
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• 2020

The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried out in a transition economy. Using a three-step relative voluntary disclosure index, the study applies a multivariate analysis on the cross-sectional data for the year 2018. The findings indicate that the quality of voluntary disclosure in transition economy is still below average but has improved compared to findings from the previous literature. We found a significant inverse relationship between corporate voluntary disclosure and public ownership, while no significant relationships between voluntary disclosure and institutional ownership, director ownership, and foreign ownership have been found. The empirical findings of the study will provide evidence to promote the voluntary disclosure characterized by the ownership structures. The findings have important implications for both local and foreign investors as they make their investment decisions especially related to a transition economy. Besides, the findings will assist, not only the corporate executives in rearranging their reporting paradigm, but also the regulators and governments in similar transition economy in adopting and formulating their corporate policies and strategies.

• 문화기술의 융합
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• 제6권2호
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• pp.85-90
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• 2020

최근 한류의 영향으로 인하여 한국 육아 예능 프로그램이 중국에서 선풍적 인기를 끌었고 동시에 일부 현지화한 프로그램도 중국에서 큰 인기를 얻었다. 본 연구의 목적은 문화 계발 이론에 근거하여 한국 육아 예능 프로그램 시청이 중국 시청자의 육아 태도와 의식에 미치는 영향에 대해 살펴보고자 하였다. 온라인 설문조사를 통해 총 544명의 중국 시청자를 조사한 결과 한국의 육아 예능 프로그램은 중국 시청자들로부터 많은 사랑을 받았을 뿐만 아니라 그들의 육아태도 및 의식 그리고 행위에 영향을 미친 것으로 나타났다.

• 문화기술의 융합
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• 제6권2호
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• pp.91-98
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• 2020

본 연구는 '트리즈' 이론 중에서도 기술 분야만이 아닌 광범위한 분야에 적용 가능한 'OTSM-TRIZ' 이론을 통하여 창의성 교육이 이루어지도록 하는 모델을 제시하는 에듀테인먼트 창작방법 연구를 목적으로 한다. 이를 위해 본 연구에서는 민담 이야기를 통해 문제가 제시되고 문제 해결에 이르는 과정 속에서 부닥치는 모순을 분석해가며 표준해결에 이르기까지 창의적 사고가 증진되는 모델을 제안하였고, 민담 이야기의 콘텐츠 창작에 있어서는 인지교육에 효과가 높은 애니메이션 기법을 활용하여 스토리텔링 하도록 구상하였다. 이것은 나아가 OTSM-TRIZ의 다양한 활용을 위한 후속담론을 파생시킬 수 있으며 또한 인문학적 상상력과 문화원형을 결합한 새롭고 흥미로운 콘텐츠 창작 방법론을 구축하는데도 일조할 것으로 사료된다.